ILYAS QURAISHI,DHANBAD vs. INCOME TAX OFFICER 1(1), DHANBAD

ITA 238/RAN/2025Status: DisposedITAT Ranchi12 May 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessment was completed ex-parte and the CIT(A) dismissed the appeal without adjudicating on merits. In the interest of justice, the assessee was granted another opportunity to present its case.

What were the facts?

The assessee failed to file an income tax return for AY 2016-17. Information received indicated an advance of Rs. 10,00,000/- was made, which the Assessing Officer treated as unexplained money and added to the assessee's income after reopening the case. The CIT(A) dismissed the assessee's appeal in limine due to delay.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on grounds of delay without considering the merits, and whether the assessee should be granted an opportunity to present its case before the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 271(1)(c),Section 271(1)(b),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, – RANCHI BENCH

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Per Sonjoy Sarma, Judicial Member:

These three appeals are filed by the same assessee against the separate orders of NFAC, Delhi [hereinafter referred to as “the ld. CIT(A)”)] all are dated 27.08.2024 and assessment year 2016-17 , passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”]. The details of the appeals are as under: - ITA No. 237/Ran/2025 for the assessment year 2016-17, quantum of appeal arising out of the assessment order dated 10.0

The order continues below.

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